Client : Walters Bay Teas (Pvt) Ltd K - Trade & Other Receivables

Period : Year Ended 31/12/2022 Prepared By : Dinali 20/02/2023

Currency : LKR/USD Pre-Payment Schedule Reviewed By:

Exchange Expensed During Prepaid Prepayment

P&L Category Prepayment Item Relevent Period Opening balance $ Paid Amount $ paid month Rate Paid Amount Rs. the year $ January USD February $ March $ April $ May $ June $ July $ August USD September $ October $ November $ December $ Amount $ as per client $ Difference $ Supporting

Machinery Maintainance Air Compressor Service agreement 01st of January 2022 to 31st March 2022 $ 62.24 $ 62.24 $ 20.75 $ 20.75 $ 20.75
31st of November 2022 to 31st October 2023 $ 210.60 November 366.29 77,140.67 $ 35.10 $ 17.55 $ 17.55 $ 175.50 $ 175.50 $ -
C : \ A u dit\ Walters
bay\ Doc u m en ts Sec tion K\

General Maintenance Pest Controle syst 01st of January 2022 to 30th of November 2022 $ 871.23 $ 871.23 $ 79.20 $ 79.20 $ 79.20 $ 79.20 $ 79.20 $ 79.20 $ 79.20 $ 79.20 $ 79.20 $ 79.20 $ 79.20

Insurance Premiums Insurance-Surgical 01st of January 2022 to 28th of Febuay 2022 $ 2,308.13 $ 2,308.13 $ 1,135.39 $ 1,172.74
31st of March 2022 to 28th Febuary 2023 $ 6,724.21 $ 5,603.51 $ 560.35 $ 560.35 $ 560.35 $ 560.35 $ 560.35 $ 560.35 $ 560.35 $ 560.35 $ 560.35 $ 560.35 $ 1,120.70 $ 1,120.70 $ 0.00 C:\Users\Star\
Downloads\prepayment 15281

$ 4,462.75 March 257.39 1,148,667.22

$ 2,261.46 May 361.83 818,264.07
Insurance Premiums Insurance-Fire & EE $ -

Insurance Premiums insurance where house 01st of January 2022 to 30th of June 2022 $ 303.20 $ 303.20 $ 50.53 $ 50.53 $ 50.53 $ 50.53 $ 50.53 $ 50.53

Insurance Premiums Insurance -kohila watta $ -

Insurance Premiums Insurance for Fnishgood

Insurance Premiums InsuranceBusiness premisses 01st of January 2022 to 31st of May 2022 $ 1,801.16 $ 1,801.16 $ 360.23 $ 360.23 $ 360.23 $ 360.23 $ 360.23 C:\Audit\Walters
bay\Documents Section K\

01st of june 2022 to 31st july 2023 $ 4,138.80 $ 2,047.82 $ 161.65 $ 161.65 $ 344.90 $ 344.90 $ 344.90 $ 344.90 $ 344.90 $ 2,090.99 $ 2,090.99 $ -
$ 1,939.83 June 361.24 700,744.19
$ 2,198.97 August 363.03 798,293.28

Machinery Maintainance Air conditioner servise agreement 01st of January 2022 to 31st of August 2022 $ 1,673.72 $ 1,673.72 $ 209.22 $ 209.22 $ 209.22 $ 209.22 $ 209.22 $ 209.22 $ 209.22 $ 209.22 C : \ A u d it\ W a lters
b a y \ Do c u m en ts Sec tio n K \

01st of September 2022 to 31st August 2023 $ 2,500.57 $ 833.52 $ 208.38 $ 208.38 $ 208.38 $ 208.38 $ 1,667.05 $ 1,667.05 $ -
$ 1,266.30 Sptember 364.20 461,186.46
C:\Users\Star\
Downloads\prepaym ent 15637

$ 1,234.27 November 366.29 452,100.76 C:\Users\Star\

Downloads\prepayment 15691

Licencing Fees halal certificate 01st of January 2022 to 30th of April 2022 $ 423.74 $ 423.74 $ 105.94 $ 105.94 $ 105.94 $ 105.94
01ST Of May 2022 to 28th of Febuary 2023 $ 1,029.16 March 257.39 264,895.49 $ 823.33 $ 102.92 $ 102.92 $ 102.92 $ 102.92 $ 102.92 $ 102.92 $ 102.92 $ 102.92 $ 205.83 $ 205.83 $ -

Licencing Fees Fair trade certificate $ -

Licencing Fees corsecha certificate 01st of January 2022 to 28th of February 2022 $ 591.87 $ 591.87 $ 295.94 $ 295.94

General Maintenance Photocopy Machine Service $ -

Licencing Fees BOI Annual Fee $ -

01st of January 2022 to 31st of December 2022 $ 3,165.63 January 200.75 635,500.22 $ 3,165.63 $ 263.80 $ 263.80 $ 263.80 $ 263.80 $ 263.80 $ 263.80 $ 263.80 $ 263.80 $ 263.80 $ 263.80 $ 263.80 $ 263.80 $ - C : \ A u d it\ W a lters
b a y \ Do c u m en ts Sec tio n K \

Net Work Repair $ -

Orginic Certificate $ -

Licencing Fees Ortodex Payment $ -

01st of January 2022 to 31st of December 2022 $ 3,675.00 January 200.75 $ 3,675.00 $ 306.25 $ 306.25 $ 306.25 $ 306.25 $ 306.25 $ 306.25 $ 306.25 $ 306.25 $ 306.25 $ 306.25 $ 306.25 $ 306.25 $ - $ -

Licencing Fees Tea Board Annual Fee 01st of January 2022 to 31st of December 2022 $ 2,490.66 $ 2,490.66 $ 207.56 $ 207.56 $ 207.56 $ 207.56 $ 207.56 $ 207.56 $ 207.56 $ 207.56 $ 207.56 $ 207.56 $ 207.56 $ 207.56
01st of January 2023 to 31st of December 2023 $ 1,364.29 December 366.36 $ - $ 1,364.29 $ 1,364.29 $ -
C:\Users\Star\
Downloads\prepayment 16202

Licencing Fees iso serificate fee $ -

01st of february 2022 to 31st of december 2022 $ 1,517.36 February 200.75 304,610.02 $ 1,517.36 $ 137.94 $ 137.94 $ 137.94 $ 137.94 $ 137.94 $ 137.94 $ 137.94 $ 137.94 $ 137.94 $ 137.94 $ 137.94 $ -

Licencing Fees control union inspection 01st of January 2022 to 31st of March 2022 $ 397.10 $ 397.10 $ 132.37 $ 132.37 $ 132.37
01st of june 2022 to 31st of december 2022 $ 684.46 June 361.24 247,254.33 $ 684.46 $ 97.78 $ 97.78 $ 97.78 $ 97.78 $ 97.78 $ 97.78 $ 97.78 $ -

Licencing Fees Tea board/Tea packer Renival & Tea im 01st of January 2022 to 31st of December 2022 $ 124.53 $ 124.53 $ 10.38 $ 10.38 $ 10.38 $ 10.38 $ 10.38 $ 10.38 $ 10.38 $ 10.38 $ 10.38 $ 10.38 $ 10.38 $ 10.38 C : \ Users\ Star\
Downloads\ prepaym ent 16204

01st of january 2023 to 31st december 2023 $ 68.22 December 366.36 24,993.08 $ - $ 68.22 $ 68.22 $ - C:\Users\Star\
Downloads\prepayment 16205

C : \ Users\ Star\
Downloads\ prepaym ent 16203

Licencing Fees ITI - SWABS testing charges $ -

Licencing Fees ITI - Noise level measurement $ -

$ 123.51 June 361.24 44,616.75 $ 72.05 $ 10.29 $ 10.29 $ 10.29 $ 10.29 $ 10.29 $ 10.29 $ 10.29 $ 51.46 $ 51.46 $ - C : \ U sers\ Sta r\
Do w n lo a d s\ p rep a y m en t 15409

Licencing Fees ITI - Water sample analysis for WHO Gui01st of January 2022 to 28th of February 2022 $ 87.42 $ 87.42 $ 43.71 $ 43.71
01st of november 2022 to 31st of october 2023 $ 169.23 November 366.29 61,987.26 $ 28.21 $ 14.10 $ 14.10 $ 141.02 $ 141.03 $ -
C:\Users\Star\
Downloads\prepaym ent 16140

Licencing Fees weiging Scale caliberation 01st of January 2022 to 28th of February 2022 $ 60.18 $ 60.18 $ 30.09 $ 30.09
01 st of march 2022 to 28 th of february 2023 $ 480.45 February 200.75 96,450.34 $ 400.38 $ 40.04 $ 40.04 $ 40.04 $ 40.04 $ 40.04 $ 40.04 $ 40.04 $ 40.04 $ 40.04 $ 40.04 $ 80.07 $ 80.07 $ -
C:\Audit\Walters
bay\Documents Section K\

employes wel fare Annual medical test $ -

Licencing Fees Awarnes Traning Program $ -

Licencing Fees fire cover Certificate $ -

produt Quality Maintence Caliberation carges for Magnets & magnet Test Balls $ -

produt Quality Maintence Caliberation carges weight-ITI $ -

Licencing Fees FSSC Sureillance audit 01st of january 2022 to 31st of march 2022 $ 884.69 $ 884.69 $ 176.94 $ 382.41 $ 382.41
01 st of march 2022 to 1st july 2022 $ 1,232.81 February 200.75 247,486.61 $ 1,232.81 $ 382.41 $ 382.41 $ 382.41 $ 205.47 $ 205.47 $ - C:\Users\Star\
Downloads\prepayment 14908

hiring chargers contaiuner Rent -kohilawatta $ -

Office expenses Flower Posts $ -

General Maintenance Calibration of moisture 01st of January 2022 to 31st of October 2022 $ 82.19 $ 82.19 $ 8.22 $ 8.22 $ 8.22 $ 8.22 $ 8.22 $ 8.22 $ 8.22 $ 8.22 $ 8.22 $ 8.22

Licencing Fees change the accounCovide 19-Audit Expenses $ -

Safty Equipment Maintence Fire Extiogious Maintance Yearly 01st of January 2022 to 31st of October 2022 $ 330.84 $ 330.84 $ 33.08 $ 33.08 $ 33.08 $ 33.08 $ 33.08 $ 33.08 $ 33.08 $ 33.08 $ 33.08 $ 33.08

Telephone Chargers Fiber Line Instolation Chargers 01st of January 2022 to 31st of October 2022 $ 1,186.60 $ 1,186.60 $ 118.66 $ 118.66 $ 118.66 $ 118.66 $ 118.66 $ 118.66 $ 118.66 $ 118.66 $ 118.66 $ 118.66

Machinery Maintainance Cab printer Service agremnt 01st of January 2022 to 31st of October 2022 $ 363.64 $ 363.64 $ 30.30 $ 30.30 $ 30.30 $ 30.30 $ 30.30 $ 30.30 $ 30.30 $ 30.30 $ 30.30 $ 30.30 $ 30.30 $ 30.30

licening Fee Rain forest Audit

$ 14,043.17 $ 40,447.89 $ 6,965.14 $ 6,965.14 $ -